The nature of the provisions of the tax law concerning the notification of the basis for calculating the amount of tax, and whether the tax base and tax rate prescribed by these provisions, the amount of tax and other necessary matters are legitimate by a tax payment notice omitted (negative)

Article 9 of the National Tax Collection Act, Article 128 of the former Income Tax Act (wholly amended by Act No. 4803, Dec. 22, 1994); Article 183 of the former Enforcement Decree of the Income Tax Act (wholly amended by Presidential Decree No. 1467, Dec. 31, 1994) is a mandatory provision to be strictly interpreted and applied to ensure the fairness of tax administration by allowing the disposition authority to exclude, take careful and reasonable measures in accordance with the large principle of no taxation without law prescribed by the Constitution and the Framework Act on National Taxes, thereby ensuring the fairness of tax administration, and at the same time, to inform the taxpayer of the details of the disposition of imposition in detail, to determine whether to object, and to ensure convenience in filing an objection. The tax base and tax rate prescribed by these provisions, and the taxation by a notice of tax payment omitted in the amount of tax and other necessary matters, are unlawful and thus subject

Article 9 of the National Tax Collection Act, Article 128 of the former Income Tax Act (amended by Act No. 4803 of Dec. 22, 1994) (see current Article 83), Article 183 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 14467 of Dec. 31, 1994) (see current Article 149)

Supreme Court Decision 83Nu711 Decided March 27, 1984 (Gong1984, 831), Supreme Court Decision 83Nu664 Decided June 12, 1984 (Gong1984, 1296), Supreme Court Decision 84Nu295 Decided July 10, 1984 (Gong1984, 1374), Supreme Court Decision 85Nu419 Decided April 28, 1987 (Gong1987, 900)

Plaintiff

Head of the Do Tax Office

Seoul High Court Decision 2000Nu2589 delivered on September 5, 2000

The appeal is dismissed. The costs of appeal are assessed against the defendant.

Article 9 of the National Tax Collection Act, Article 128 of the former Income Tax Act (wholly amended by Act No. 4803, Dec. 22, 1994); Article 183 of the former Enforcement Decree of the Income Tax Act (wholly amended by Presidential Decree No. 1467, Dec. 31, 1994) is a mandatory provision to be strictly interpreted and applied to ensure the fairness of tax administration by allowing the disposition authority to exclude, take careful and reasonable measures in accordance with the large principle of no taxation without law prescribed by the Constitution and the Framework Act on National Taxes, thereby ensuring the fairness of tax administration, and at the same time, to inform the taxpayer of the details of the disposition of imposition in detail, and to ensure convenience in filing an objection. The tax base and tax rate prescribed by these provisions, and the taxation by a notice of tax payment omitted in the amount of tax and other necessary matters are unlawful and thus subject to revocation (see Supreme Court Decision 83Nu711, Mar. 27, 1984).

In the same purport, the court below is just in holding that the defendant's disposition of imposition of capital gains tax of this case was unlawful since it did not state the tax rate, and there is no error in the misapprehension of legal principles as to the defect in the entries

The argument in the grounds of appeal is not accepted.

Therefore, the appeal is dismissed, and all costs of appeal are assessed against the defendant. It is so decided as per Disposition by the assent of all Justices who reviewed the appeal.

Justices Shin Shin-chul (Presiding Justice)